2023 (12) TMI 1050

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....nel Counsel. P.C.:- 1. Leave to amend to implead the Assistant Commissioner, State GST, CBD, Belapur as party-respondent. Amendment to be carried out forthwith. Amended copy of the petition to be served upon the respondents. 2. The petitioner has filed this petition under Article 226 of the Constitution of India inter alia challenging the failure on the part of the respondent No. 1-Khopoli Municipal Council to deposit an amount of Rs.38,94,868/- paid by the petitioner towards Goods and Service Tax to the respondent No. 1. 3. The petitioner, a Partnership Firm is engaged in the business of construction and development of real estate. It is registered under the Goods and Services Tax (GST) laws, in the State of Maharashtra bearing....

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....led the present petition inter alia praying for a direction that the Khopoli Municipal Council be directed to deposit an amount of Rs.38,94,868/- towards Goods and Services Tax to the GST Authorities. 6. On the earlier occasion, this Court had heard the learned counsel for the parties when the following order dated 27th June 2023 came to be passed :- "1. Heard learned counsel for the parties. 2. The petitioner has filed this petition under Article 226 of the Constitution of India, praying for a direction against Respondent No. 1 to deposit Rs.38,94,868/- towards Goods and Service Tax (GST) with the GST Authorities. 3. The Petitioner is in the business of construction and development of real estate and is regist....

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....r to 10th July 2023, "High on Board". 7. In pursuance of the above order, we are informed by the learned counsel for the Khopoli Municipal Council that the amount of Rs.38,94,868/- has been deposited in this Court on 6th July 2023 by demand draft. If that be so, what remains is the deposit of the said amount with the GST Authorities, in even proportion as per the requirement of the Central Goods and Services Tax (CGST) Act and also the Maharashtra State Goods and Services Tax (MGST) Act. 8. Registry of this Court accordingly to receive intimation from the learned Advocate for the said Respondents authorities, to furnish bank account details of the concerned jurisdictional authorities so that the said amount can be transferred by this ....